Use a manual journal entry when you need to record an accounting event that is not better represented by a source workflow such as an invoice, payment, supplier bill, cash entry, or goods receipt.
A journal must explain the event and balance. It should not be used as a shortcut for fixing a source document while leaving the operational record wrong.
Before you start
Identify the business event, the accounting date, the accounts affected, and the debit and credit amount for each line. If the entry is correcting another posting, keep a clear reference to the original record or journal.
Creating journals requires the relevant journal create permission. Posting is a separate permission.
Debit and credit rule
For a valid journal:
Total debits = Total credits
Lynka’s integrity checks treat an unbalanced posted journal as a structural accounting error. The journal header total must also agree with its lines.
Create the journal
Open Journal
Go to Accounting, then Journal.
Create the entry
Start a new journal entry. Use the accounting date that belongs to the transaction rather than the date you happen to be entering it.
Add a useful reference
Describe what the entry represents. If it corrects another document, include the source reference that lets a reviewer trace it.
Add journal lines
Choose the appropriate accounts and enter the debit or credit amount for each line.
Check the balance
Confirm total debits equal total credits and review the account classification.
Save before posting
Save the draft if the workflow allows review before posting. Posting should be the deliberate point where the entry becomes part of the ledger.
Example: simple owner-funded cash opening
If an owner contributes cash to the business, a simple journal could debit Cash and credit an Equity account for the same amount. The exact account names depend on your chart of accounts.
The important part is not memorizing that example. It is keeping the entry balanced and using accounts that represent the actual event.
Do not use journals to hide workflow problems
If an invoice is wrong, correct the invoice or use the supported credit or void flow.
If a supplier bill is wrong, correct the bill through the payables workflow.
If a goods receipt was posted incorrectly, use the supported adjustment or review path.
A manual journal can correct the accounting consequence, but it does not automatically fix the source document that operational reports still use.
Period controls
A journal date can be blocked when the accounting period is closed or when the user lacks the required period permission. Reopening a period is a controlled owner or finance action, not a normal workaround for every posting error.
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Last modified on September 7, 2026
